SVLDR Scheme - benefit of scheme denied due to his inability to ...

Service Tax

May 1, 2023

SVLDR Scheme - benefit of scheme denied due to his inability to make payment, pursuant to Form SVLDRS-3 in view of the expiry of the challan (mandate form) - the Petitioner cannot be deprived of the benefit of the SVLDR Scheme merely on the basis of a technical issue of reversal of the amount paid by Petitioner prior to 30 June 2020 on the ground of expiry of challan for which clearly the Petitioner was not at fault. - HC

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